https://www.taxtmi.com/caselaws?id=236650 The appeal was partly allowed for statistical purposes, with various issues remanded to the assessing officer for fresh examination based on the Tribunal's detailed discussions. The Tribunal clarified that genuine purchases are still subject to disallowance under section 40A(3) and that the amendment by Finance Act 2008 is not retrospective. The decision was pronounced on 22.3.2013. en-us Fri, 22 Mar 2013 00:00:00 +0530 Wed, 04 Sep 2013 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236650 The appeal was partly allowed for statistical purposes, with various issues remanded to the assessing officer for fresh examination based on the Tribunal's detailed discussions. The Tribunal clarified that genuine purchases are still subject to disallowance under section 40A(3) and that the amendment by Finance Act 2008 is not retrospective. The decision was pronounced on 22.3.2013. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236650